If you think a Rotel CD player sounds great, you should hear a Resolution Audio CD50, which also decodes HDCD (although there's nothing "new" about HDCD, it's been around for nearly a decade). If the SACD format actually gets embraced by the music industry, we'll all be buying SACD's and players. I'm just not excited about it right now, and the SACD PROCESS CERTAINLY DOES NOTHING FOR 16/44.1 CD's, especially not like my CD player does. AND ABOUT VINYL: Like I've said before, digital will be around a while (whatever form it takes), SO MY MONEY IS GOING INTO VINYL. Everybody who's not doing this is REALLY missing out! Cartridges are etter than they've ever been, and the reissues are FANTASTIC! I don't see many "Living Stereo" and "Living Presence" titles coming out in SACD, whereas NEARLY ALL OF THE RCA's have been reissued on vinyl by Classic Records. AND, IT'S SO FUN TO DO THE "RITUAL" of LP playback...